s 44 Goods not specified in manifest to be deemed uncustomed
44. If dutiable goods, or goods in transit of a class dutiable on import, other than bona fide sea, air or railway stores, are found by a proper officer of customs in any vessel, aircraft or train in Singapore and those goods are not specified in the manifest of the vessel, aircraft or train, then those goods are — ( a ) deemed to be uncustomed goods; and ( b ) liable to seizure and the vessel, aircraft or train may be detained by the proper officer of customs.
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